In application of Article 13.1 of the EU Council Directive 2006/112/CE on the common system of the value added tax, all orders for goods and services provided by the WCO are invoiced exclusive of VAT since the WCO is regarded as non-taxable person in respect to the activities or transactions in which it engages as public authority within its scope of activity defined in the Convention of 15 December 1950 establishing a Customs Co-operation Council, even where it collects dues, fees, contributions or payments in connection with those activities or transactions.
AEO stands for Authorized Economic Operator.
In this course, you will learn about the concept of AEO.
A major goal of this course is to foster understanding between Customs and Economic Operators given that AEO benefits all parties involved.
This course will take approximately 3 hours to complete.
This course was developed with the financial support of HM Revenue & Customs (HMRC).
Duration: 3 hours
Screen resolution: 1020 x 768 (or above)
Internet connection: 4Mb (megabits) or above
Windows XP or higher
Microsoft Internet Explorer; 9 or higher, Firefox 3 or higher, Safari 4 or higher, Latest version of Google Chrome
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